Annual Meeting Retirement Sessions
101 - Penn and Exit: Making a Pension Plan Disappear
Every show has its finale and for some pension plans that time has come. In this session, we’ll explore the key steps, strategic considerations, and regulatory requirements involved in terminating a defined benefit pension plan. From preparing the stage with a review of the data and prepping the plan document, to managing the spotlight of compliance and participant communications, and lastly to lowering the curtain with an annuity purchase. You’ll gain insights to ensure a smooth plan termination.
Credits:
CPD Credit: 1.50
EA Core Credit: 1.50
EA Formal Credit: 1.50
102 - Working With the PBGC
Join our panelists as they explore recent developments and the best practices for working with the Pension Benefit Guaranty Corporation (PBGC) in relation to single-employer plans. The discussion may cover key topics such as standard terminations, PBGC-initiated terminations, the Early Warning Program, 4062( e) liability and recent developments. Drawing from their own experiences, the speakers provide practical tips to help actuaries and plan sponsors navigate PBGC-related challenges effectively.
Credits:
CPD Credit: 1.50
EA Core Credit: 1.50
EA Formal Credit: 1.50
103 - Jackpot Retirement: Reinventing the Golden Years
Come listen to members of the CPR Council, which is “breathing new life into retirement plans.” Learn what CPR stands for, why this council was formed, and what they have been up to since January 2025. Council members share an overview of the new retirement design developed by the council that addresses the shortcomings of our existing DB/DC framework in the US.
Credits:
CPD Credit: 1.50
EA Non-Core Credit: 1.50
EA Formal Credit: 1.50
201 - Late Breaking Developments
Expert speakers discuss the latest developments in the private pension sector. Recent rulings and regulations will be discussed in addition to pending retirement plan legislation and litigation activity.
Credits:
CPD Credit: 1.50
EA Core Credit: 0.75
EA Non-Core Credit: 0.75
EA Formal Credit: 1.50
202 - Betting on the Future: Impact of Legislation and Innovation on DC Plans
In this session, speakers will explore the evolution of the defined contribution landscape focusing on how legislative changes to defined contribution plans have influenced retirement savings and outcomes over the past two decades. Speakers will also discuss how recent legislation and market advancements are poised to further transform the defined contribution industry including pooled arrangements and lifetime income products and solutions.
Credits:
CPD Credit: 1.50
EA Non-Core Credit: 1.00
EA Formal Credit: 1.00
203 - High Stakes and Straight Talk: Playing Your AI Cards Right
AI is the talk of the town but have you adopted it in your work? Use of chat bots to streamline winning communications is perhaps the safest bet in getting started with AI. This session dives into how actuaries can harness AI tools to improve efficiency and communication quality while staying aligned with professional guidance of ASOPs. Our goal is to have some hands-on demonstration of some publicly available tools. This session is appropriate for people of any experience with AI tools.
Credits:
CPD Credit: 1.50
EA Core Credit: 0.75
EA Non-Core Credit: 0.75
EA Formal Credit: 1.50
301 - From Formula to Funding - Navigating Cash Balance Plan Design
This session will provide an in-depth look at the design of cash balance plans, focusing on plan structure, interest crediting rates, contribution formulas, and integration with existing retirement programs. Attendees will learn how plan design choices impact participant outcomes while also reviewing the actuarial and regulatory implications of funding these plans under current IRS and PBGC rules.
Credits:
CPD Credit: 1.50
EA Core Credit: 1.50
EA Formal Credit: 1.50
302 - ERISA Battle Royale Trivia
ERISA Trivia in a classic tradition but in a “high stakes setting here in Vegas. Think you have what it takes to walk away with the ERISA jackpot? If you’re unsure, roll the dice guaranteed to win some new knowledge.
Credits:
CPD Credit: 1.50
EA Core Credit: 1.50
EA Formal Credit: 1.50
303 - Cashing Out - Design Considerations for Early Retirement Programs and Reductions in Force
When it comes to workforce planning, sometimes plan sponsors need to know when to hold ‘em and when to offer an early exit. This session explores considerations and options for designing early retirement programs as well as ways to utilize retirement plans to support a reduction in force. We’ll cover eligibility, incentive structures, potential use of phased retirement arrangements, legal and compliance considerations, and the communication strategies needed to support a smooth transition.
Credits:
CPD Credit: 1.50
EA Non-Core Credit: 1.50
EA Formal Credit: 1.50
401 - All Bets are Off: Experience Studies and Assumption Setting in an Unbiased Way
Assumption setting shouldn’t be the luck of the draw, and past experience might not always be the best predictor of the future. In this session, we’ll look at ways to evaluate past experience and set actuarial assumptions in an unbiased fashion, without betting on a streak that is bound to end. This session is intended to satisfy the Bias credit requirement under the USQS.
Credits:
CPD Credit: 2.00
EA Core Credit: 2.00
EA Formal Credit: 2.00
402 - High Stakes Pension Funding Strategies
With asset values and interest rates hitting all-time highs and market volatility on the rebound, funding relief may not be as beneficial as it was in the past. In this session, we’ll cover creative funding strategies including minimum/maximum contributions, interest rate and asset methods, and other strategies that can limit funding risks and common pitfalls like 4010 filings, and benefit restrictions and variable rate premiums.
Credits:
CPD Credit: 2.00
EA Core Credit: 2.00
EA Formal Credit: 2.00
403 - Hitting or Holding on Pension Accounting
In the arena of pension accounting, strategic decisions can have lasting financial consequences. Speakers in this advanced session examine key accounting issues that arise in the context of surplus pension assets, plan terminations, and risk transfer strategies. Presenters provide a detailed look at the financial reporting implications of buy-in and buy-out annuity transactions, including differences in treatment under U.S. GAAP and IFRS. Speakers also address the impact of the IAS 19 asset ceiling on recognizing and utilizing surplus assets. The discussion considers how plan sponsors can evaluate whether to proceed with actions such as annuity purchases or terminations, or whether to maintain flexibility for future strategic decisions. Come to gain practical insights into aligning pension accounting decisions with broader business and regulatory objectives.
Credits:
CPD Credit: 2.00
EA Non-Core Credit: 2.00
EA Formal Credit: 2.00
501 - The House Always Wins: Winning at Pension Administration
Panelists provide a deep dive into complex pension administration topics. They’ll explore technical issues such as benefit accruals after NRD, IRC 415 limits, RMDs and more. The session includes a discussion on the IRS Employee Plans Compliance Resolution System (EPCRS) and its role in correcting administrative errors, providing actuaries with practical strategies for maintaining plan integrity.
Credits:
CPD Credit: 2.00
EA Core Credit: 2.00
EA Formal Credit: 2.00
502 - When Pension Funded Status Comes Up Snake Eyes
Speakers address some of the negative consequences that can materialize when pension funded status deteriorates. Speakers address topics related to funding and administration issues, investment considerations, PBGC monitoring, and worst-case situations that can result in distress or involuntary terminations.
Credits:
CPD Credit: 2.00
EA Core Credit: 2.00
EA Formal Credit: 2.00
503 - OPEB Considerations for Pension Actuaries
In this session, we’ll go through what pension actuaries should be thinking about when performing OPEB valuations. We’ll start with some basics on setting the short-term assumptions, including calculating the implicit subsidy and accounting for Rx rebates and EGWPs. Then we’ll go through trend considerations, including for Medicare Advantage plans with low or even zero premiums as well as the Inflation Reduction Act. Lastly, we’ll go through what considerations need to be made for newer cash-based plan designs such as retiree reimbursement accounts (HRAs).
Credits:
CPD Credit: 2.00
EA Non-Core Credit: 1.00
EA Formal Credit: 1.00
003 - Ethics
Ethics could never be more important! Dive into the thrilling world of retirement actuarial consulting where every decision counts. Through gripping case studies and dynamic discussions you’ll face real world ethical dilemmas that challenge your instincts and sharpen your professional judgement.
Credits:
CPD Credit: 2.00
EA Ethics Credit: 2.00
EA Formal Credit: 2.00
Corporate Pension Revitalization Forum
Members of the Corporate Pension Revitalization Initiative provide an update on their activities.
Credits:
601 - Understanding the Rules: A Guide to Professional Standards for Pension Actuaries
US pension actuaries operate within a complex professional framework. Whether just starting out or looking for a refresher, this session will help you understand the professionalism framework that applies to you including CE requirements, and CE audits, ASOPs, Qualification Standards, and Code of Conduct.
Credits:
CPD Credit: 1.50
EA Core Credit: 1.50
EA Formal Credit: 1.50
602 - Market Based Cash Balance / Variable Annuities
Sponsoring a retirement program shouldn’t be like going to a casino when new market-based designs can tilt the odds in everyone’s favor. Speakers at this session will explore innovative strategies to provide secure retirement benefits that mitigate risks for both employees and employers alike.
Credits:
CPD Credit: 1.50
EA Core Credit: 0.75
EA Non-Core Credit: 0.75
EA Formal Credit: 1.50
603 - Implementing SECURE 2.0: Administrative and Operational Impacts for Plan Professionals
This session will explore the practical implications of the SECURE 2.0 Act with a focus on implementation and ongoing administration. The session will cover key provisions impacting defined benefit and defined contribution plans including changes to required minimum distributions, long-term part-time employees, catch-up contributions, and auto-enrollment features.
Credits:
CPD Credit: 1.50
EA Core Credit: 0.75
EA Non-Core Credit: 0.75
EA Formal Credit: 1.50
701 - Retirement Plan Litigation
Expert speakers review recent court decisions and current litigation that might affect retirement plans and retirement plan activities. Cases covering the selection of retirement plan assumptions, actuarial malpractice, and other litigation topics will be discussed.
Credits:
CPD Credit: 1.50
EA Core Credit: 1.50
EA Formal Credit: 1.50
702 - Betting on Yourself: Planning for Your Own Retirement
In this session, speakers share personal insights in retirement planning and preparation strategies. Topics include how Social Security is calculated, Medicare coverage, and other healthcare costs, individual investment risk profile changes, and strategies to avoid running out of money. Whether you’re retiring next month, 30 years from now, or just helping family and friends make that jump, this session is a solid bet to give you the new retiree perspective and help you thrive in your retirement!
Credits:
CPD Credit: 1.50
EA Non-Core Credit: 1.50
EA Formal Credit: 1.50
703 - The Nonqualified Gamble: Funding Right and Avoiding Pitfalls
Dive into the world of nonqualified plan funding, where the stakes are high! While these plans don’t have to be funded, many companies choose to do so for various reasons. We’ll explore why businesses decide to fund, the popular funding vehicles available, and the key considerations for each option. Learn how to hit the jackpot with your funding strategies and discover what to do when things go off the rails. Get ready for a thrilling discussion featuring insights from industry experts.
Credits:
CPD Credit: 1.50
EA Non-Core Credit: 1.50
EA Formal Credit: 1.50